Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided November 22, 1989Published
1Opinion of the Court
The Honorable Knox Nelson State Senator P.O. Box 5715 Pine Bluff, Arkansas 71611
Dear Senator Nelson:
This is in response to your request for an opinion on whether Christmas trees are exempt from sales tax. Specifically, you note that the Revenue Division of the Department of Finance and Administration will begin collecting sales tax for the sales of Christmas trees November 1, 1989.
The relevant statute is A.C.A. 26-52-401 (Supp. 1989), which exempts certain products from imposition of the Arkansas sales tax. The statute lists as exempt the following:(18)(C) Gross receipts or gross proceeds…
2Cases cited8 opinions
- Nellie Mae Stribling v. United States of America, the Prudential Insurance Company of America and Georgia Mae StriblingCourt of Appeals for the Eighth Circuit · 1969
- Arkansas Contractors Licensing Board v. Butler Construction Co.Supreme Court of Arkansas · 1988
- Lake Saint Louis Community Ass'n v. Ravenwood Properties, Ltd.Missouri Court of Appeals · 1988
- Arkansas Public Service Commission v. Allied Telephone Co.Supreme Court of Arkansas · 1981
- Walnut Grove School District No. 6 v. County Board of EducationSupreme Court of Arkansas · 1942
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